In lieu of advertising, how many mailings are required?

• A. 1 Mailing
• B. 2 Mailings
• C. 3 Mailings
• D. 4 Mailings

Answer: (B)

Two mailings are required when advertising notice cannot be used. This provides due process by giving the taxpayer two separate opportunities to receive and respond to the notice. The first mailing informs the taxpayer of the impending action, and the second serves as a follow-up to ensure receipt and allow any proper response before moving forward with collection steps. Because this minimum ensures adequate notice without relying on advertisement, two mailings satisfy the requirement. One mailing could miss the recipient; three or four mailings go beyond the minimum and aren’t required by the rule.